The Court’s power to grant a stay and the interaction with the commissioner’s garnishee power

Abstract

This article considers the authority of the Administrative Appeals Tribunal (AAT) and Federal Court to grant a stay of execution of judgment when the Commissioner of Taxation (Commissioner) has instituted a recovery proceeding in respect of an assessment debt while a challenge to that assessment is pending before the AAT or the Federal Court. Further, the article considers the validity of the Commissioner’s garnishee notice under Sch 1 of the Taxation Administration Act 1953 (Cth) (TAA 1953) (s 260–5 notice) which is issued after the AAT or Federal Court grants a stay and while the appeal or review proceedings are still pending.